أثر التكامل بين نظام المحاسبة عن استهلاك الموارد (RCA)‎ و نظرية القيود (TOC)‎ على تخفيض تكاليف الإنتاج : نموذج مقترح

الملخص EN

The study aimed to present a proposed model for the of the accounting system for the consumption of resources.

the problem of the study is to try to propose a model for the development of the accounting system for the consumption of resources in light of the constraints and bottlenecks imposed by economic resources, through the integration between the accounting system for the consumption of resources and the theory of constraints and its impact on r educing production costs, the study used an approach that combines induction, deduction and descriptive approach to study the problem of the study and answering questions and its application in the Saeed Foodstuff Factory.

The study concluded that the integration between the resource consumption system and the theory of constraints leads to increaseaccuracy in measuring costs and optimal utilization of available energies and managing the restricted resources, which will result in increase profitability and reduce costs.